SALON NY.

INDAH
ADJUSTING JOURNAL
PERIODE DESEMBER 2021
TANGGAL KETERANGAN REF DEBET KREDIT
31 Des Beban Perlengkapan Rp 150,000
Perlengkapan Rp 150,000
31 Des Beban Peny. Peralatan Rp 250,000
Akum. Peny. Peralatan Rp 250,000
31 Des Beban bunga Rp 625,000
Hutang Bunga Rp 625,000
31 Des Beban Gaji Rp 3,300,000
Hutang Gaji Rp 3,300,000
 SALO
WO
PERIODE D
NERACA SALDO AJP
NO AKUN AKUN
D K D
101 Kas Rp 16,590,000
102 Piutang Usaha Rp 2,000,000
103 Perlengkapan Rp 800,000
104 Sewa Dibayar dimuka Rp 1,000,000
121 Peralatan Rp 4,500,000
122 Akum. Peny. Peralatan
201 Utang Usaha Rp 200,000
202 Utang gaji
203 Utang Bank Rp 3,000,000
204 Utang Bunga
301 Modal Rp 17,000,000
302 Prive Rp 120,000
401 Pendapatan Usaha Rp 5,500,000
501 Beban Gaji Rp 480,000 Rp 3,300,000
502 Beban Perlengkapan Rp 150,000
503 Beban Sewa Rp 120,000
504 Beban Penyusutan Peralatan Rp 250,000
505 Beban Bunga Rp 625,000
506 Beban Lain2 Rp 90,000
Rp 25,700,000 Rp 25,700,000 Rp 4,325,000
 SALON NY. INDAH
WORKSHEET
PERIODE DESESEMBER 2021
AJP NSSD LAP L/R
K D K D K
Rp 16,590,000
Rp 2,000,000
Rp 150,000 Rp 650,000
Rp 1,000,000
Rp 4,500,000
Rp 250,000 Rp 250,000
Rp 200,000
Rp 3,300,000 Rp 3,300,000
Rp 3,000,000
Rp 625,000 Rp 625,000
Rp 17,000,000
Rp 120,000
Rp 5,500,000 Rp 5,500,000
Rp 3,780,000 Rp 3,780,000
Rp 150,000 Rp 150,000
Rp 120,000 Rp 120,000
Rp 250,000 Rp 250,000
Rp 625,000 Rp 625,000
Rp 90,000 Rp 90,000
Rp 4,325,000 Rp 29,875,000 Rp 29,875,000 Rp 5,015,000 Rp 5,500,000
Rp 485,000
Rp 5,500,000 Rp 5,500,000
 LPK
D K
Rp 16,590,000
Rp 2,000,000
Rp 650,000
Rp 1,000,000
Rp 4,500,000
Rp 250,000
Rp 200,000
Rp 3,300,000
Rp 3,000,000
Rp 625,000
Rp 17,000,000
Rp 120,000

Rp 24,860,000 Rp 24,375,000
Rp 485,000
Rp 24,860,000 Rp 24,860,000
 SALON NY. INDAH
LAPORAN LABA/RUGI
PERIODE DESEMBER 2021
Pendapatan :
Pendapatan Usaha Rp 5,500,000

Beban-Beban
BEBAN GAJI Rp 3,780,000
BEBAN PERLENGKAPAN Rp 150,000
BEBAN SEWA Rp 120,000
BEBAN PENYUSUTAN PERALATAN Rp 250,000
BEBAN BUNGA Rp 625,000
BEBAN LAIN-LAIN Rp 90,000
Total Beban-Beban Rp 5,015,000
LABA BERSIH Rp 485,000
 SALON NY. INDAH
LAPORAN PERUBAHAN MODAL
PERIODE DESEMBER 2021
MODAL AWAL Rp 17,000,000

LABA Rp 485,000
PRIVE -Rp 120,000
Rp 365,000
MODAL AKHIR Rp 17,365,000
 SALON NY. INDAH
LAPORAN POSISI KEUANGAN
PERIODE DESEMBER 2021
ASET : KEWAJIBAN :
KAS Rp 16,590,000 UTANG USAHA Rp 200,000
PIUTANG USAHA Rp 2,000,000 HUTANG GAJI Rp 3,300,000
PERLENGKAPAN Rp 650,000 HUTANG BANK Rp 3,000,000
SEWA DIBAYAR DIMUKA Rp 1,000,000 HUTANG BUNGA Rp 625,000
PERALATAN Rp 4,500,000 MODAL :
AKUM PENYUSUTAN PERALATAN -Rp 250,000 MODAL NY. INDAH Rp 17,365,000
TOTAL ASET Rp 24,490,000 TOTAL K+M Rp 24,490,000